https://www.taxtmi.com/caselaws?id=202009 Service tax paid on insurance for cars used by company executives and officers was treated, on a prima facie basis, as an input service because the definition extends to services used in activities relating to business. The Revenue's objection that the cars were only an administrative facility and lacked nexus with manufacture or clearance was not accepted at the interim stage, and the tribunal held that vehicle insurance connected with business use could qualify for input service treatment. Pre-deposit was waived and recovery stayed pending disposal of the appeal. en-us Mon, 03 Aug 2009 00:00:00 +0530 Thu, 20 Jan 2011 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202009 Service tax paid on insurance for cars used by company executives and officers was treated, on a prima facie basis, as an input service because the definition extends to services used in activities relating to business. The Revenue's objection that the cars were only an administrative facility and lacked nexus with manufacture or clearance was not accepted at the interim stage, and the tribunal held that vehicle insurance connected with business use could qualify for input service treatment. Pre-deposit was waived and recovery stayed pending disposal of the appeal. Case-Laws Service Tax Mon, 03 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202009